آلمحمد,سیده . (1403). پیشنهاد چارچوب مفهومی ارزیابی عملکرد مسئولیت اجتماعی دانشگاهها با تأکید بر ذینفعمحوری و پایداری. کسبوکار اجتماعی, 1(2), 129-143.
برزگری خانقاه, دکتر جمال , عباسی, دکتر ابراهیم و قدک فروشان, مریم . (1399). بررسی اثر تعاملی ریسک مالیاتی و مسئولیت اجتماعی بر ارزش شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. مجله دانش حسابداری, 11(1), 159-189.
پوریوسف, اعظم , معصومی بیلندی, زهرا و جعفری, سلیل . (1404). مالکیت دولتی و چسبندگی هزینه نیروی کار: نقش جریانهای نقد آزاد. پژوهش های تجربی حسابداری, 15(1), 185-208.
تحریری, آرش و افسای, اکرم . (1400). تأثیر افشای زیست محیطی، اجتماعی و حاکمیتی بر تلاش حسابرس و کیفیت حسابرسی. مجله دانش حسابداری, 12(3), 69-88.
مرفوع, محمد و شاکری, رباب . (1397). استراتژیهای کسبوکار و رابطه آن با عملکرد مالی شرکتها. پژوهش های تجربی حسابداری, 8(3), 157-184.
واحد دهکردی,نگین و رجایی زاده هرندی,احسان . (1400). مطالعه نقش تعدیلگری استراتژی تجاری بر میزان تأثیر مسئولیت اجتماعی شرکت بر کارایی سرمایهگذاری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. چشم انداز حسابداری و مدیریت, 4(49), 46-65.
Alemohammad, S. (2025). Proposing a conceptual framework for assessing the performance of universities' social responsibility with an emphasis on stakeholder orientation and sustainability. Social Business, 1(2), 131–145. (In Persian). https://doi.org/10.22059/jsbu.2025.393653.1017
Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2013). Are selling, general, and administrative costs sticky? Journal of Accounting Research, 41(1), 47–63. https://doi.org/10.1111/1475-679X.00095
Tahmasbi Aqbalaghi, D., Faraji, M., & Chiraghi, A. (2024). Social responsibility and investment efficiency: The moderating role of the type of business strategy of the company (Case study: Companies listed on the Tehran Stock Exchange). Journal of Marketing Management, 4(1), 101–115. (In Persian).
Balakrishnan, R., & Gruca, T. S. (2008). Cost stickiness and core competency: A note. Contemporary Accounting Research, 25(4), 993–1020. https://doi.org/10.1506/car.25.4.2
Barzegari Khanaghah, J., Abbasi, E., & Ghadakforoushan, M. (2020). Investigating the interactive effect of tax risk and social responsibility on the value of companies accepted in Tehran Stock Exchange. Journal of Accounting Knowledge, 11(1), 159–189. (In Persian). https://jak.uk.ac.ir/article_2506.html?lang=en
Banker, R. D., Byzalov, D., Fang, S., & Liang, Y. (2018). Cost management research. Journal of Management Accounting Research, 30(3), 187–209. http://dx.doi.org/10.2139/ssrn.2882713
Ben-Nasr, H., & Alshwer, A. A. (2016). Does stock price informativeness affect labor investment efficiency? Journal of Corporate Finance, 38(1), 249–271. https://doi.org/10.1016/j.jcorpfin.2016.01.012
Bradley, D., Kim, I., & Tian, X. (2017). Do unions affect innovation? Management Science, 63(7), 2049–2395. https://doi.org/10.1287/mnsc.2015.2414
Cao, Z., & Rees, W. (2020). Do employee-friendly firms invest more efficiently? Evidence from labor investment efficiency. Journal of Corporate Finance, 65(1), 1–27. https://doi.org/10.1016/j.jcorpfin.2020.101744
Cella, C. (2020). Institutional investors and corporate investment. Finance Research Letters, 32(1), 101–122. https://doi.org/10.1016/j.frl.2019.04.026
Chen, C., Julia, N., & Wu, S. (2021). CFO overconfidence and cost behavior. Journal of Management Accounting. http://dx.doi.org/10.2139/ssrn.3233106
Chen, Y., Eshleman, J. D., & Soileau, J. S. (2017). Business strategy and auditor reporting. Auditing: A Journal of Practice & Theory, 36(1), 63–86. https://doi.org/10.2308/ajpt-51574
Dian, A., Nur Pratama, A., & Permatasari, Y. (2020). Earnings management, business strategy, and bankruptcy risk: Evidence from Indonesia. Heliyon, 62(3), 73–91. https://doi.org/10.1016/j.heliyon.2020.e03317
Dierynck, B., Landsman, W. R., & Renders, A. (2012). Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. The Accounting Review, 87(4), 1219–1246. https://www.jstor.org/stable/23246275
Edouard, P., Phuong, L., & Estran, R. (2022). Importance of ESG factors in sovereign credit ratings. Finance Research Letters, 49(1), 55–69. https://doi.org/10.1016/j.frl.2022.102966
Garrison, R. H., Noreen, W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). New York, NY: McGraw-Hill.
Ghaly, M., Dang, V. A., & Stathopoulos, K. (2020). Institutional investors’ horizons and corporate employment decisions. Journal of Corporate Finance, 64(2), 1–29. https://doi.org/10.1016/j.jcorpfin.2020.101634
Ha, J., & Feng, M. (2018). Conditional conservatism and labor investment efficiency. Journal of Contemporary Accounting and Economics, 1(1), 1–54. https://doi.org/10.1016/j.jcae.2018.05.002
Habib, A., & Hasan, M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39(1), 389–405. https://doi.org/10.1016/j.ribaf.2016.09.011
Habib, A., & Hasan, M. M. (2019). Corporate social responsibility and cost stickiness. Business & Society, 58(3), 453–492. https://doi.org/10.1177/0007650316677936
Hart, D. (2005). Adding identity to the moral domain. Human Development, 48(4), 257–261.
Jarley, P., & Kuruvilla, S. (1994). American trade unions and public approval: Can unions please all of the people all of the time? Journal of Labor Research, 15(2), 97–116. https://doi.org/10.1007/BF02685724
Jo, E., & Lee, J. (2024). Corporate social responsibility and labour cost stickiness: A focus on gender. Applied Economics Letters, 25(3), 74–95. https://doi.org/10.1080/13504851.2023.2227410
Jung, B., Kang, T., Lee, J., & Zhou, G. (2020). Pro-labor institutions and corporate employment efficiency. Journal of Accounting, Auditing & Finance, 33(1), 1–15. https://doi.org/10.1177/0148558X20929859
Khedmati, M., Sualihu, M. A., & Yawson, A. (2020). CEO-director ties and labor investment efficiency. Journal of Corporate Finance, 65(4), 1–24. https://doi.org/10.1016/j.jcorpfin.2019.101492
Kiesel, F., & Lücke, F. (2019). ESG in credit ratings and the impact on financial markets. Financial Markets, Institutions and Instruments, 28(3), 263–290. https://doi.org/10.1111/fmii.12114
Lee, J., Lee, K., & Oh, F. D. (2024). ESG as a signal of firm value. International Journal of Finance & Economics, 72(1), 33–49. https://doi.org/10.1002/ijfe.70005
Marfou, M., & Shakeri, R. (2018). Business strategies and corporate financial performance. Empirical Research in Accounting, 8(3), 157–184. (In Persian).
Merz, M., & Yashiv, E. (2015). Labor and the market value of the firm. CEP Discussion Paper, 21(4), 690–710.
Micheli, P., & Muctor, G. (2021). The roles of performance measurement and management in the development and implementation of business ecosystem strategies. International Journal of Operations & Production Management, 41(11), 1761–1784.
Mo, K., Kim, Y., & Park, J. (2019). Chief executive officer inside debt holdings and labor investment efficiency. Asia-Pacific Journal of Financial Studies, 48(1), 476–502. https://doi.org/10.1111/ajfs.12269
Newton, N. J., Thompson, A. M., & Bentley-Goode, K. A. (2017). Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36(1), 49–69. https://doi.org/10.2308/ajpt-51693
Pouryousof, A., Masouni Bilondi, Z., & Jafari, S. (2025). State ownership and labor cost stickiness: The role of free cash flows. Empirical Research in Accounting, 15(1), 185–208. (In Persian).
Qin, B., Mohan, A. W., & Kuang, Y. F. (2015). CEO overconfidence and cost stickiness. Management Control and Accounting, 2(1), 34–38.
Restuti, M., Gani, L., Shauki, E., & Leo, L. (2022). Strategy and cost stickiness under different managerial abilities: Evidence from Southeast Asia. Cogent Business & Management, 55(3), 77–89. https://doi.org/10.1080/23311975.2022.2152530
Rouxelin, F., Wongsunwai, W., & Yehuda, N. (2018). Aggregate cost stickiness in GAAP financial statements and future unemployment rate. The Accounting Review, 93(3), 299–325. https://doi.org/10.2308/accr-51939
Schmidt, D. E. (1993). Public opinion and media coverage of labor unions. Journal of Labor Research, 14(2), 151–164. https://doi.org/10.1007/BF02685662
Sun, L., & Zhang, J. (2021). Empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443–465.
Tahriri, A., & Afsay, A. (2021). The impact of environmental, social and governance disclosure on auditor effort and audit quality. Journal of Accounting Knowledge, 12(3), 69–88. (In Persian).
Vahed Dehkordi, N., & Rajaee Zadeh Harandi, E. (2021). Investigate the moderating role of business strategy on the impact of corporate social responsibility on investment efficiency in listed companies in Tehran Stock Exchange. Journal of Accounting and Management Vision, 4(49), 46–65. (In Persian).
Weiss, D. (2010). Cost behavior and analysts’ earnings forecasts. The Accounting Review, 85(4), 1441–1471. https://doi.org/10.2308/accr.2010.85.4.1441
Xiaowei, M., Wanwan, M., Zhao, X., Zhou, X., & Mohammed, K. (2024). Increasing burdens or reducing costs: Influence of corporate social responsibility on cost stickiness. Journal of the Knowledge Economy, 15(1), 2136–2155. https://doi.org/10.1007/s13132-023-01275-z
Zhong, T., Sun, F., Zhou, H., & Lee, J. Y. (2020). Business strategy, state-owned equity and cost stickiness: Evidence from Chinese firms. Sustainability, 12(5), 1850. https://doi.org/10.3390/su12051850